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All Journal Measurement : Jurnal Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Minda Baharu Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Ibnu Sina Realible Accounting Journal International Journal of Enterprise Modelling Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Ferdila, Ferdila
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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PELAKSANAAN PROGRAM DZIKIR JAMA’I JUM’AT PAGI DAN TAUSIYAH SISWA SEBAGAI MANAJEMEN PENDIDIKAN KARAKTER DI SEKOLAH ISLAM NABILAH BATAM, KEPULAUAN RIAU Sarmini, Sarmini; Titik W, Diana; Ferdila, Ferdila; Mustika, Ita; Catra Y, Wayan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4513-4518

Abstract

Program Penguatan Pendidikan Karakter (PPK) yang tertuang dalam Perpres Nomor 87 Tahun 2017 merupakan bagian dari penyiapan generasi     mendatang     untuk     menghadapi tantangan dan tuntutan abad ke-21. Landasan hukum   pendidikan   karakter   di   Indonesia adalah  Pancasila  dan  UUD  1945  Konsensus tersebut    lebih    lanjut    ditegaskan    melalui Undang-Undang   Nomor   20   Tahun   2003 tentang Sistem Pendidikan Nasional (Saputro and  Murdiono,  2020).  Ada  empat  dimensi pendidikan   karakter   yang   tersurat   dalam tindakan yaitu:   perkembangan   intelektual, perkembangan    spiritual    dan    emosional, perkembangan    fisik,    dan    perkembangan kreativitas. Pengabdian yang dilakukan di Sekolah Islam Nabilah Batam bertujuan untuk mendukung dan memaksimalkan dalam pelaksanaan program Dzikir Jama’i serta Tausiyah Siswa yang sudah dilaksanakan sebagai salah satu Pendidikan Karakter. Dalam Pengabdian Masyarakat ini menggunakan metode Pelatihan dan menyampaian informasi serta penerapan dalam pelaksanaannya pada program Dzikir Jamai, dan Tausiyah Siswa sebagai Manajemen Pendidikan Karakter. Pelaksanaan Pengabdian di Sekolah Islam Nabilah dilaksanakan mulai dari 24 April s.d. 24 Mei 2024. Peserta dihadiri oleh siswa-siswi SMP dan SMA Islam Nabilah yang berjumlah kurang lebih 110 siswa. Pemberi materi 3 dosen dan 2 mahasiswa dari Universitas Batam dan Universitas Ibnu Sina, Batam.  
PELATIHAN MANAJEMEN KEUANGAN KELUARGA BAGI IBU-IBU RUMAH TANGGA DI KELURAHAN BENGKONG INDAH BATAM Ferdila, Ferdila; Mustika, Ita; Khadijah, Khadijah; Amang, Andi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30525

Abstract

Permasalahan pengelolaan keuangan keluarga merupakan masalah yang dihadapi oleh setiap Ibu Rumah Tangga. Ibu-ibu rumah tangga Kelurahan Bengkong Indah Batam memiliki permasalahan yang sama yaitu belum dapat mengatur keuangan keluarga dengan baik. Dalam upaya memberikan solusi terhadap permasalahan tersebut Program Studi Akuntansi dan Manajemen Universitas Ibnu Sina menawarkan kerja sama dengan pemberian Pelatihan Manajemen Keuangan Keluarga bagi Ibu Rumah Tangga. Tujuan kegiatan ini adalah meningkatkan pemahaman tentang keterampilan dalam pengelolaan keuangan individu dan keluarga dengan pendekatan cast flow management dan tips-tips pengaturan keuangan secara efektif dan efisien., menekankan pentingnya membuat anggaran, alokasi dana, pelaksanaan (komitmen/disiplin) dan mengevaluasi atas pengelolaan keuangan rumah tangga dan memotivasi meningkatkan Cash in dan menekan Cash Out rumah tangga. Metode pelatihan dalam kegiatan ini antara lain meliputi ceramah, simulasi dan diskusi. Dengan adanya pelatihan ini, diharapkan Ibu-ibu rumah tangga memahami pentingnya mengelola keuangan rumah tangganya dengan efektif dan efisien sehingga dapat meningkatkan kesejahteraan keluarga, memberikan pengetahuan kepada Ibu-ibu rumah tangga agar dapat mengatur dan mengelola keuangan keluarga dengan baik sehingga tidak menjadi masyarakat yang konsumtif, serta dapat mengajarkan cara mengatur dan mengelola keuangan keluarga yang didapat dari pelatihan ini kepada masyarakat sekitar.
The Impact Of Accounting Digitization And Financial Literacy On The Performance Of Msmes In Pematangsiantar City Martina, Sri; Ferdila, Ferdila; Damanik, Pandapotan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/d33w6p53

Abstract

This study examines the influence of accounting digitalization and financial literacy on the performance of MSMEs in Pematangsiantar City. MSMEs are an important sector in the local economy, but they face challenges in increasing competitiveness, especially related to financial management and technology adoption. Digitization of accounting can improve the efficiency and accuracy of financial data, while financial literacy helps MSME owners make wiser financial decisions. Using quantitative methods and multiple linear regression analysis, the results show that accounting digitization and financial literacy have a significant positive influence on the performance of MSMEs, both partially and simultaneously. A determination coefficient of 0.411 indicates that these two variables explain 41,1% of the variation in MSME performance. These findings support the importance of increasing digital capacity and financial literacy for MSMEs in strengthening competitiveness and sustainability
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Performance Evaluation of Batam City Government: A Public Sector Accounting Approach Khadijah, Khadijah; Ferdila, Ferdila; Maizar, Maizar; Syafitri, Allyah
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/33yg9845

Abstract

This study aims to evaluate the organizational performance of the Batam City Government through a public sector accounting approach. In the era of bureaucratic reform and the implementation of an accrual-based accounting system, the evaluation of public organizational performance has become essential to ensure accountability and transparency in regional financial management. The study employs a descriptive-qualitative approach with data collection techniques including documentation review, interviews, and an analysis of local government financial reports. The findings indicate that the implementation of public sector accounting has contributed to improving budget management efficiency, program implementation effectiveness, and the quality of financial reporting. However, several challenges remain, including limitations in human resource competencies and the suboptimal use of information technology. This study recommends strengthening the capacity of government personnel and enhancing performance measurement systems based on public sector accounting data as strategic steps to improve good governance within the Batam City Government.
The Influence of Financial Literacy and Access to Capital on the Financial Performance of MSMEs in Pematang Siantar City Purba, Djuli Sjafei; Martina, Sri; Ferdila, Ferdila
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hkxy0s78

Abstract

This study aims to analyze the influence of financial literacy and access to capital on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Pematang Siantar City, both partially and simultaneously. Financial literacy is assessed based on the understanding of basic financial concepts, the ability to prepare and manage budgets, knowledge of financial products, and the ability to interpret financial statements. Access to capital is measured through the ease of loan procedures, availability of financing information, relationships with financial institutions, and the ability to meet loan requirements. Financial performance is evaluated by indicators such as revenue growth, net profit, debt repayment ability, and operational cash flow stability. This research uses a quantitative approach with a survey method, employing closed-ended questionnaires. Data were analyzed using multiple linear regression and SmartPLS. The results indicate that both financial literacy and access to capital have a significant partial effect on financial performance, and a strong simultaneous influence when combined. These findings underscore the importance of enhancing financial literacy and improving financing access to support the sustainability of micro and small enterprises
Enterprise financial performance under liquidity, solvency, and risk-based capital constraints Martina, Sri; Tarigan, Wico Jontarudi; Ferdila, Ferdila
International Journal of Enterprise Modelling Vol. 20 No. 1 (2026): January: Publishing Process (Inpress)
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v20i1.170

Abstract

Enterprise financial performance is a critical indicator of organizational sustainability, particularly in highly regulated and risk-sensitive industries such as insurance. Prior studies on insurance financial performance have largely emphasized profitability or macroeconomic determinants, while limited research has integrated liquidity, solvency, and risk-based capital (RBC) into a unified accounting-based framework at the enterprise level. Addressing this gap, this study investigates the financial performance effectiveness of a publicly listed Indonesian insurance company through an integrated assessment of liquidity, solvency, and regulatory capital adequacy. This research employs a quantitative descriptive approach using secondary data derived from audited annual financial statements of an insurance enterprise listed on the Indonesia Stock Exchange over the 2020–2023 period. Financial performance is evaluated using liquidity ratios (current ratio and cash ratio), solvency ratios (debt-to-assets ratio and debt-to-equity ratio), and the Risk-Based Capital ratio as a regulatory solvency benchmark. The findings reveal that the enterprise consistently maintains strong liquidity and capital adequacy above regulatory requirements, indicating effective short-term financial management and strong risk-absorption capacity. However, solvency analysis shows a relatively high reliance on debt financing, suggesting potential structural risks in long-term capital composition. This study contributes to enterprise modelling and accounting literature by proposing an integrated accounting-based framework that positions liquidity, solvency, and RBC as interrelated enterprise control mechanisms for evaluating financial performance effectiveness in regulated insurance institutions. The results provide practical implications for financial governance and regulatory compliance in emerging insurance markets. This study addresses the gap in prior insurance performance studies that examine liquidity, solvency, and capital adequacy separately by proposing an integrated accounting-based enterprise performance framework.
Co-Authors Andi Amang Baru Harahap Catra Y, Wayan Elminaliya Sandra Erisah fitri, Fira erisah fitri Gunawan, Dahlan Khadijah Khadijah Khairani, Winda Laila, Nur Isra Maizar, Maizar Martina, Sri Mustika, Ita Nur Isra Laili Oktavia, Viona Pandapotan Damanik Purba, Djuli Sjafei Safera, Junita Sarmini Sarmini Syafitri, Allyah Wico Jontarudi Tarigan Windayati, Diana Titik